Accounting Standards
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Statements of Financial Accounting Standards, English Version
[Accounting Standards]
No. 01 :
Conceptual Framework for Financial Accounting and Preparation of Financial Statements
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No. 02 :
Leases
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No. 03 :
Borrowing Cost
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No. 05 :
Long-term Investments under Equity Method
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No. 06 :
Related Party Disclosures
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No. 07 :
Consolidated Financial Statements
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No. 08 :
Accounting Policies, Changes in Accounting Estimates and Errors
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No. 09 :
Contingencies and Subsequent Events
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No. 10 :
Inventories
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No. 11 :
Construction Contracts
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No. 12 :
Accounting For Income Tax Credits
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No. 13 :
Accounting by Debtors and Creditors for Troubled Debt Restructuring
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No. 14 :
The Effects of Changes in Foreign Exchange Rates
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No. 15 :
Disclosure of Accounting Policies
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No. 16 :
Preparation of Financial Forecasts
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No. 17 :
Cash Flow Statements
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No. 18 :
Accounting for Pensions
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No. 19 :
Development Stage Accounting
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No. 20 :
Segment Reporting
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No. 22 :
Income Taxes
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No. 23 :
Interim Financial Reporting
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No. 24 :
Earnings Per Share
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No. 25 :
Business Combinations
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No. 28 :
Disclosures in the Financial Statements of Banks
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No. 29 :
Accounting for Government Grants and Disclosure of Government Assistance
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No. 30 :
Accounting for Treasury Stocks
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No. 31 :
Interests in Joint Ventures
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No. 32 :
Revenue
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No. 33 :
Accounting for Transfers of Financial Assets and Extinguishments of Liabilities
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No. 34 :
Financial Instruments: Recognition and Measurement
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No. 35 :
Impairment of Assets
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No. 36 :
Financial Instruments: Disclosure and Presentation
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No. 37 :
Intangible Assets
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No. 38 :
Non-current Assets Held for Sale and Discontinued Operations
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No. 39 :
Share-based payment
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[Disclaimer]
[Copyright Notice]
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Copy right(c) 2005 Accounting Research and Development Foundation in Taiwan
Address: 20th. F., No.17, Sec.1, Chengde Rd., Taipei, Taiwan
Tel:886-2-2549-0549
Accounting
Standards
Statements of Financial
Accounting Standards, English Version
[Accounting
Standards]